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The short answer
A Houston-to-Lagos export runs on two sets of paperwork: the US side (classification, a booking with a carrier or FMC-licensed intermediary, and EEI in AES when any Schedule B line is over $2,500) and the Nigerian side, which your buyer starts with a Form M and which needs a SONCAP certificate for most regulated goods. The safe order is Form M and SONCAP first, then the booking, then loading.
Houston is a natural gateway for Texas and Gulf Coast sellers shipping to Nigeria, from machinery and spare parts to vehicles and consumer goods. The port itself is only one link. Most problems on this route start earlier, when a container is loaded before the Nigerian buyer's documents are in place, and end later, when cargo sits at a Lagos terminal waiting for paperwork that should have travelled with it.
Step 1: Confirm what you are shipping and whether Nigeria allows it
Start with the goods, not the ship. You need a Schedule B number for US export reporting and an HS code your buyer will use for the Nigerian tariff. Check two lists before you quote:
- Nigeria's import prohibition list. The US International Trade Administration's summary (updated April 2025) lists items such as used or retreaded tyres, most footwear and bags, used fridges and compressors, and vehicles more than 15 years from manufacture, and an absolute ban on second-hand clothing. It tells exporters to confirm with the Nigeria Customs Service. See the prohibition list for US exporters.
- US export controls. Most ordinary goods are EAR99 and ship without a licence, but the destination, end user and end use still matter. See EAR99 and export licences.
Step 2: The buyer opens Form M and you get SONCAP
On the Nigerian side, Sterling Bank's Form M guidance says Form M is mandatory for anyone importing physical goods, whatever the value and whether or not payment passes through a Nigerian bank. Your buyer files it through their bank on the trade single window using your proforma invoice, with insurance covering 110% of invoice value.
For goods SON regulates, the exporter obtains a SONCAP Product Certificate (PC) from an accredited inspection firm, and the buyer needs it to open Form M. Once Form M is approved, the importer gets a SONCAP Certificate (SC) for that one consignment. SON's FAQ lists the exemptions: food, medicines, medical items other than equipment, certain raw-material chemicals, military goods, contraband and used products other than automobiles. Since 27 March 2026, SON says SONCAP applications go through the National Single Window.
| SONCAP item (SON fee schedule, Aug 2022) | Fee | Notes from SON FAQ |
|---|---|---|
| PC1, unregistered product | $500 | Valid 6 months, single use |
| PC2, registered product | $1,000 | Valid 12 months |
| PC3, licensed product | $2,000 | Valid 12 months |
| SC, per consignment | $350 | Covers one PAAR consignment |
Bureau Veritas's SONCAP data sheet (October 2024) says the SC needs a valid PC, the final invoice, the e-Form M, the transport document and the importer's RC number and TIN, and that destination inspection is not allowed. That last point is why shipping first and certifying later does not work.
Step 3: Book the freight out of Houston
You can book directly with an ocean carrier or through an intermediary. The Federal Maritime Commission licenses two kinds: ocean freight forwarders, which book space and handle documents for you, and NVOCCs, which issue their own house bill of lading without operating ships. Ask any intermediary for its FMC licence details before you hand over cargo. Our piece on Houston freight forwarders for Nigeria covers choosing one.
Agree the Incoterm in writing at this point (FOB Houston, CIF Lagos or another), because it decides who books and pays the main carriage and who insures. Some inspection routes require full-container loading and sealing to be witnessed, so tell your SONCAP inspection firm the loading date.
Step 4: File EEI and issue the bill of lading
Electronic Export Information goes into AES before departure. Under 15 CFR 30.37, you need not file where the value of each Schedule B line from one exporter to one consignee is $2,500 or less, but filing is required regardless of value when a licence is needed, and for used self-propelled vehicles. Vehicles also go through CBP's own process: CBP says documents and the vehicle must be presented at least 72 hours before export by vessel (see shipping a car from Houston to Lagos).
Make sure the bill of lading, commercial invoice and packing list match the Form M exactly: consignee name, description, quantity and value. A mismatch is a common reason a Lagos clearing agent has to request amendments.
Step 5: What happens in Lagos
Apapa and Tin Can Island are Nigeria's busiest seaports, and the ITA notes that delays there are common. Once Form M is validated, Nigeria Customs generates a Pre-Arrival Assessment Report (PAAR) from the documents submitted before the cargo arrives. Your buyer's licensed agent then clears the goods and pays duty, VAT and levies, unless you sold on terms that put those costs on you.
Steps in order
- Check the goods against the prohibition list and US export controls.
- Send the proforma; the buyer opens Form M with the SONCAP PC.
- Book with a carrier or FMC-licensed intermediary.
- Load, file EEI where required, issue the bill of lading.
- Send the final invoice and originals so the SC and PAAR can be issued.
- Buyer's agent clears at Apapa or Tin Can.
Where Pryme fits
A Pryme Business Account holds USD with its own account details, so a Nigerian buyer's payment can arrive in dollars and stay in dollars until you choose to convert. Invoicing ties each shipment to its payment. Outside Nigeria, Pryme's activities are carried out through regulated partners.
Questions people ask
Do I need SONCAP to ship from Houston to Lagos?
For most regulated goods, yes. SON exempts food, medicines, medical items other than equipment and a few other categories; everything else needs a Product Certificate before Form M and a SONCAP Certificate per consignment.
Can I ship before my Nigerian buyer has a Form M?
You can, but you should not. The SONCAP Certificate needs the e-Form M, and Bureau Veritas says destination inspection is not allowed, so the cargo can be stuck in Lagos.
When do I file EEI for a shipment to Nigeria?
When any Schedule B line to one consignee is over $2,500, and regardless of value if a licence is required or the cargo is a used self-propelled vehicle.
Which Lagos port will my container arrive at?
Usually Apapa or Tin Can Island, the two busiest, though it depends on the carrier's service. Ask the carrier or forwarder at booking.
Sources
- International Trade Administration: Nigeria, prohibited and restricted imports (Country Commercial Guide, updated 10 Apr 2025) · accessed Oct 2026
- Sterling Bank: Form M frequently asked questions (modified 13 Mar 2022) · accessed Oct 2026
- Standards Organisation of Nigeria: SONCAP FAQ · accessed Oct 2026
- Bureau Veritas: Nigeria SONCAP data sheet, Rev 8.4, Oct 2024 (PDF) · accessed Oct 2026
- Federal Maritime Commission: Ocean Transportation Intermediaries (modified 10 Jun 2024) · accessed Oct 2026
- eCFR: 15 CFR 30.37, exemptions from the requirements for filing EEI · accessed Oct 2026
This article is general information, not financial, legal or tax advice. Products described are provided under the terms on this site and are subject to regulation and eligibility.